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All Journal Neraca Socius: Social Sciences Research Journal
r, Riswan
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, TRANSPARANSI, DAN MORALITAS TERHADAP KECURANGAN DANA BOS PADA SMA KABUPATEN PEMALANG Andayani, Tutut Dwi; Purnama Sari, Linda; Moegiri, Moegiri; r, Riswan
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1492

Abstract

This research aims to investigate the effect of Internal Control System Accountability, Transparency, and Morality on Boss Fund Fraud in schools. This research was conducted at SMA Pemalang Regency. The total population taken is the principal, treasurer boss, and school committees in SMA in Pemalang Regency, totaling 54 people. Data collection is done by distributing questionnaires. The analytical technique used in this study is multiple linear regression using the SPSS (Statistical Product and Service Solutions) version 16 program. The results of this study indicate that; (1)the internal control system has a significant effect on the boss's fund fraud; (2) accountability has no significant effect on the boss's fund fraud; (3) transparency has no significant effect on the boss's fund fraud;(4)morality has a significant effect on the boss's fund fraud; (5) internal control system, accountability, transparency, and morality have a significant effect on the boss's fund fraud.
Kritik Al-Ghazali serta Pembelaan Ibnu Rusyd dalam Menyikapi Rasionalitas dan Wahyu R, Riswan; Santalia, Indo
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 4 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17682919

Abstract

The Islamic Golden Age (approximately the 8th to the 13th century CE) was a pivotal period in world civilization, marked by rapid advancements in various fields such as knowledge, philosophy, medicine, astronomy, and theology. During this era, cities like Baghdad, Cairo, and al-Andalus emerged as vibrant centers of scientific and intellectual activity. A key aspect of this period was the translation of Greek philosophical and scientific works—particularly those of Aristotle—which sparked debates between rationalist thinkers and traditional theologians. Two major figures of Islamic thought from this era, Abu Hamid al-Ghazali (1058–1111) and Abu al-Walid Ibn Rushd (1126–1198), played central roles in shaping the intellectual landscape of Islam. Al-Ghazali emphasized the primacy of revelation as the ultimate source of truth, whereas Ibn Rushd defended the view that philosophy and religion are not inherently contradictory. This article examines the contributions of these two scholars and explores the intellectual tensions that arose between rationality and revelation within the broader discourse of Islamic thought.
Co-Authors Indo Santalia Moegiri, Moegiri Purnama Sari, Linda Tutut Dwi Ak M.Si. SE. Andayani